民国时期上海通志馆的经费问题研究

Research on the Funding of Shanghai Gazetteer Bureau in the Republic of China

经费问题是方志能否顺利编修刊刻的基本保障,许多方志因为经费问题,或"滞于刊刻",或遗憾中辍。在现有的方志研究成果中,关于修志经费的研究主要集中于经费来源,捐资者身份,捐助形式,以及经费募集方法对方志造成的影响等,(1)而对于在修志过程中如何使用经费并没有深入研究。上海档案馆几乎完整保存民国时期上海通志馆经费预算表、财务审计表,以及上海通志馆与会计处、审计处的往来公函等。笔者运用这些档案资料,基本梳理民国时期上海通志馆的财务状况,以管窥近代方志编修机构的经费使用问题。

Whether or not the chronicles can be successful compiled depends on the financial security.Many chronicles delayed in publication or interrupted are due to the funding problems.The existing research on the chronicle funds mainly focus on the source of funds,the identity of donors,the form of donations,as well as the impact of fund raising methods on chronicles.However,there is no in-depth study of how funds are used in the compilation process.Shanghai Municipal Archives almost completely preserved the budget tables and the financial audit tables of Shanghai Gazetteer Bureau.In addition,there are official letters between the Gazetteer Bureau and the accounting department and the audit office,and so on.The author uses these archives and combs financial situation of Shanghai Gazetteer Bureau in order to understand how funds were used in modern chronicle compilation.